Here's a 5 step decision-making framework Irish businesses must use to determine if a worker is an employee or self-employed for taxation purposes.
Contract for services or contract of services? Irish Revenue have released new guidelines for determining employment status for taxation purposes following the Supreme Court Judgement in the ‘The Revenue Commissioners V Karshan (Midlands) Ltd’ case. The new guidance outlines a 5 step decision-making framework businesses must use to determine if a worker is an employee or self-employed for taxation purposes. Irish Revenue are now encouraging all businesses to review their engagement of workers. Please see our Alert for further details or for contact details of our Employment Tax specialists - https://lnkd.in/ea-qbDnu